Donna Strand's regular hourly wage rate is $24, and she receives an hourly rate of $36 for work in excess of 40 hours. During a January pay period, Donna works 45 hours. Donna's federal income tax withholding is $86.00, and she has no voluntary deductions. Assume that the FICA tax rate is 7.65%. Prepare the employer's journal entries to record (a) Donna's pay for the period and (b) the payment of Donna's wages. Use January 15 for the end of the pay period and the payment date. (Round answers to 2 decimal places, eg. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually. No. Date Account Titles and Explanation (a) Jan. 15 Salarles and Wages Expense Debit Credit 1560 Federal Income Tas Payable 98 FICA Taxes Payable 00012 11934 Salaries and Wages Payable 134266 16) Jan. 15 Salaries and Wages Payable 101.75 Cash 101.75 e Textbook and Media